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All Journal JDM Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Akuntansi Krida Wacana Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Dinamika Ekonomi dan Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Sekretari Universitas Pamulang Jurnal Proaksi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Accounting Profession Journal (APAJI) Open Access Indonesia Journal of Social Sciences Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Open Access Indonesia Journal of Social Sciences Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Creative Student Research PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Adijaya Multidisiplin Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Akuntansi Journal of Ekonomics, Finance, and Management Studies International Journal of Islamic Business and Economics (IJIBEC)
Agus Munandar
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Transportation Other

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IDX Carbon dan Kinerja Keuangan: Dampak Pembelian Karbon terhadap Profitabilitas dan Persepsi Investor Asiah, Nur; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i1.268

Abstract

The specific objective of this research is to analyze carbon purchases on a company's financial performance, especially in the context of profitability and investor perception. The main focus of this study is companies listed on the Indonesia Stock Exchange, the banking sector that made their first carbon purchases, namely: PT Bank CIMB Niaga Tbk, PT Bank Mandiri Tbk, and PT Bank Central Asia Tbk (BCA). The method used in this study is descriptive analysis to describe the relationship between existing variables. The results of the study indicate that although there are variations in carbon purchases among these companies, ROA tends to increase steadily, while EPS decreases, with a peak occurring in a certain quarter. Although carbon purchases can increase operating costs in the short term, these companies are able to maintain their financial performance. This suggests that policies involving carbon emission reductions can have a long-term positive impact on profitability and investor perception, although their direct effects on EPS can be volatile. This study suggests that companies should pay more attention to carbon purchase management and sustainable sustainability strategies to increase investor confidence and ensure sustainable profitability. Further research is suggested with a quantitative approach and panel model analysis can provide deeper insights into the effect of desire policies on financial performance in the long term.
ANALISIS KELAYAKAN INVESTASI UNTUK PENGEMBANGAN USAHA PADA RUMAH KOS WISDOM PLACE DI GADING SERPONG, KABUPATEN TANGERANG Aritonang, Ramona; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i1.275

Abstract

The most fundamental human needs are clothing, food, and shelter, and these three needs must be met by every individual. The term "shelter" refers to the need for a place to live, including for migrants. Wisdom Place Boarding House, as a provider of boarding rooms, wants to develop its business by investing and increasing room capacity to rent out more rooms. Every investment inevitably involves risks that must be considered before making an investment. Wisdom Place Boarding House conducts a feasibility analysis study for investment by using a business feasibility study. By using qualitative methods and describing the results descriptively, there are two data sources used for the Wisdom Place boarding house investment feasibility study: primary data through observation and interviews, and secondary data by reviewing documents obtained from journals, websites, e-books, and news articles related to this research. The business feasibility study aspects conducted for Wisdom Place Boarding House include market and marketing aspects, management and organizational aspects, technical and technological aspects, and financial aspects. The conclusion of the research is that Wisdom Place Boarding House is feasible for investment by adding 10 rooms on the third floor. Keywords: Investment, Business Feasibility Study, Wisdom Place Boarding House, Qualitative Method.
Analisis Potensi Pertumbuhan Ekonomi Kota Pontianak Akhmad Yani; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i1.276

Abstract

Penelitian ini menganalisis potensi pertumbuhan ekonomi Kota Pontianak menggunakan metode LQ dan Shift Share. Analisis LQ bertujuan mengidentifikasi sektor unggulan yang berkontribusi signifikan terhadap ekonomi daerah. Hasilnya menunjukkan sektor Pengadaan Air dan Pengelolaan Sampah memiliki nilai LQ tertinggi 2,70, yang mencerminkan spesialisasi kuat. Sektor Transportasi dan Pergudangan serta Jasa Keuangan dan Asuransi juga memiliki nilai LQ di atas 2,0, menegaskan peran pentingnya dalam perekonomian lokal. Analisis Shift Share mengevaluasi perubahan struktur ekonomi pada 2019-2023. Sektor Jasa Kesehatan mencatat pertumbuhan paling signifikan dengan kontribusi positif, sementara sektor Informasi dan Komunikasi menunjukkan daya saing tinggi melalui indikator pertumbuhan daerah terbaik.
PENERAPAN ARTIFICIAL INTELLIGENCE (AI) DALAM PERAMALAN AKUNTANSI TINJAUAN LITERATUR DAN AGENDA PENELITIAN MASA DEPAN Pratama, Gilang Surya; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i1.277

Abstract

This research examines recent developments in the application of Artificial Intelligence (AI) for accounting forecasting through a systematic review of literature published between 2020-2024. Using a systematic review methodology, this study analyzed 60 selected articles from Scopus, Web of Science, Science Direct and Google Scholar databases. The analysis results show significant improvements in forecasting accuracy using AI technology, with Machine Learning achieving 78% accuracy in revenue forecasting, Deep Learning 85% in financial trend prediction, and Natural Language Processing 89% in sentiment analysis. Major implementation challenges include data quality, infrastructure limitations, and data security. Development opportunities are identified in blockchain integration, hybrid models, and preprocessing automation. This research also identifies future research agendas that include the development of adaptive models and improved AI interpretability. The contribution of this research lies in providing a comprehensive understanding of the state-of-the-art application of AI in accounting forecasting and identifying future development directions.
Apakah Profitabilitas dipengaruhi Oleh Non Performing Loans dan Capital Adequacy Ratio? Apakah Profitabilitas dipengaruhi Oleh Non Performing Loans dan Capital Adequacy Ratio? Temmy; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i1.278

Abstract

ABSTRACT Examining how Non-Performing Loans and Capital Adequacy Ratio affect profitability is the aim of this study. This study uses banks published on the IDX in 2024 as the population, sample of the research was originated using a purposive sampling approach. The data sought for this research is secondary and sourced from the bank’s annual reports from 2020 to 2023. For evaluating the influence of NPL and CAR on Profitability, writer used multiple linear regression, and for assessing quality of the variables, used classical assumption test. The result of the statistical test reveal that NPL and CAR have simultaneous bearing on profitability. NPL has an opposing impact on Profitability and CAR doesn’t impact profitability. Keyword: NPL, CAR, Profitability, Annual report, Bank
Incentive Zakat Agency Mechanism, a Comparison between Indonesia and Malaysia Dodik Siswantoro; Nurzaman, Mohammad Soleh; Abdul Ghafar Ismail; Agus Munandar
International Journal of Islamic Business and Economics (IJIBEC) Vol 5 No 1 (2021): Volume 5 Nomor 1 Tahun 2021
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v5i1.3067

Abstract

the objective of the research is to compare the incentive zakat agency mechanism between Indonesia and Malaysia. In Indonesia, private institutions are permitted to collect zakat and have the agency to support zakat collection, while in Malaysia only state institution collects zakat. To enhance zakat fund collectability, they need agencies located in specific institutions. However, both countries share a similar mechanism of incentive zakat agency allocation. The method of the research is based on a qualitative study. Some respondents are questioned and interviewed on a specific topic of incentive zakat agency mechanism. The result shows that the agency mechanism in private zakat institutions in Indonesia is more flexible than Malaysia. The agency is authorized to get zakat allocation to be disbursed to surrounding zakat recipients and develop the allocation report. On the other hand, a zakat rebate can be a supporting factor for Muslims to pay zakat more in Malaysia than in Indonesia.
ANALISIS PENGARUH RASIO SOLVABILITAS, STRUKTUR MODAL, DAN TANGGUNG JAWAB SOSIAL TERHADAP KINERJA KEUANGAN Agus Munandar; Kesuma Dewi Safitri; Safira Putri Wulandari
Journal of Creative Student Research Vol. 1 No. 1 (2023): Februari : Journal of Creative Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jcsrpolitama.v1i1.1103

Abstract

The purpose of this research is to determine the effect of solvency ratio, capital structure, and social responsibility on financial performance. This research uses 20 samples consisting of 5 companies in the cigarette industry subsector based on the time period 2018-2021. Data is collected from annual reports available on the Indonesia Stock Exchange (IDX). The analysis in this research uses 3 (three) approaches, including descriptive statistics, correlation, and regression. Based on the results of this research, it can be concluded that of the six elements, including ROA, ROE, DER, DAR, WC, and CSR, show good financial performance. In addition, DER and DAR measures negatively affect ROA and ROE. This is because the increase in solvency value causes the company's profit to decrease, it means that the company's high debt ownership makes the company pay higher interest so that the company's profit is small. WC and CSR have no impact on ROA and ROE. This is because the company's asset ownership can cover their current debt and CSR implementation can help convince interested parties to invest in the company. Based on the research conducted, the company should minimize the use of debt as funding in its operational activities, because it can affect the profitability of the company which causes a decrease in the value of ROA and ROE. In addition, the company should reconsider the implementation of CSR because it can help create a positive image of the company in the eyes of the public, even though the company's expenses will increase
EFFECTS OF SIZE, PROFITABILITY, AND GROWTH RATE TOWARDS CAPITAL STRUCTURE Agus Munandar
Jurnal Dinamika Manajemen Vol. 2 No. 3 (2014): Jurnal Dinamika Manajemen
Publisher : Prodi Magister Manajemen Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jdm.v2i3.2479

Abstract

This study was aimed to examine the influence of size, profitability, and growth rate toward capital structure. Our sample includes companies which were belonged to Consumer Goods Industry and Miscellaneous Industry listed in Indonesia Stock Exchange (IDX) on the year period 2009-2014. We utilize panel data regression analysis and show that the capital structure (proxied by the total debt ratio)of the companies is positively determined by their size (proxied by the total revenue). The results of the analysis also showed that capital structure is also positively determined by profitability (proxied by the return on equity), but negatively determined by their growth rate (proxied by the asset growth rate). These findings are consistent with the previous literature. Key Words: Capital Structure, Debt to Equity Ratio, Panel Data, Indonesia
Analisis Kepatuhan Pengungkapan ESG pada Perusahaan BUMN Sektor Transportasi Tahun 2023 Wita Yulita; Agus Munandar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 5 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i5.6726

Abstract

Transportation has a role in contributing to carbon emissions and social, especially BUMN companies where BUMN is an extension of the government in the context of services to the community so that transparency and accountability as a form of accountability for the performance of BUMN companies in the Transportation sector. The purpose of the study is to analyze the level of compliance with ESG disclosure in BUMN Transportation Sector Companies. The object of research is descriptive qualitative based on the 2023 Sustainability Report. The results of this study reveal that BUMN companies in the transportation sector (have not fully loaded environmental, social, and governance information) GRI2021 standards. This study has not analyzed ESG compliance and integration with financial performance.
Activity Based Costing (ABC) Di Industri Manufaktur: Tinjauan Literatur Tentang Efisiensi dan Kinerja Di Berbagai Negara Agnes Fanny Laurent; Agus Munandar
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/z0gt7b14

Abstract

This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in identifying, evaluating, and summarizing findings from various studies on ABC implementation. The search process has been carried out through the Google Scholar database, while the period of search concern is 2019 - 2024. Therefore, from the initial outcome of 588 articles retrieved, only 31 articles with the inclusion requirements were selected to be analyzed in depth. The findings show that companies using the ABC method have superior financial performance and competitiveness compared to those using traditional methods. Although the implementation of ABC requires a significant initial investment, the long-term benefits in the form of efficiency and more optimal resource management contribute greatly to the sustainability of manufacturing companies in the global market.
Co-Authors Abdul Ghafar Ismail Adinda Nilawati Afvia Diyun Agnes Fanny Laurent Agus Angling Kusumah Ahmad Ahmad, Ardian Akhmad Yani Alfian Agustiar Ameliya Silaning Utami Ana Damayanti Andrew Pandowo Aritonang, Ramona Aulia Safira Azmi Kurnia Izzati Budi Mulia Kurniawan C Susi Maryanti Dara Putri Junianti Diana Frederica Dojeng Meisi Koo Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Eka Setiawati Elfrida Ratnawati Elisabeth Angelina Eva Triyana Faridatul Munawaroh Fitri Aamalia Al Thaaf Franki Slamet Frischa Sonawaty Theresia Sianturi Gusriantho Mendrofa Inne Leomora Agnes Sinaga Intani Dwita Risanti Jenneka Ika Sarundayang Kemas Dedy Kusdianto Kesuma Dewi Safitri Lestari Lestari Liauwi, Sandelia Lutfiyana, Evi Maria Evana Maria Iza Mayang Lutfitasari Mila Sari Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Mubarokah Mussa, Nelcie Valensya Nabila Alifa Putri Nanda Vito Nathalia Sherly Niftahul Janah Novi Anisfujiyati S Novita Rahmawati Putri Noviyanti Alawiyah Nurah Haerani Nurul Izzah, Aulia Nurwijayanti Olin, Maria Novita Pratama, Gilang Surya Purwaningrum, Dwi Pusaka, Semerdanta R. Dian Wirdiansyah Rashidi Amin Ratna Dewi Sari Renal Alvian Rendra Rukmana Rhian Indradewa Rhosilah Rizaldi, Fredy Rizki Sari Eka Putri Rizky Meydina Rosmina Rosmina Safira Putri Wulandari Salwa Latifa Putri Santy Wijaya Sari, Ratna Dewi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Siswantoro, Dodik Stellavia Claudia Santosa Temmy Uus Nursyamsu Vicki Herdiawan Villery Cristina WAHYU DIANA Wita Yulita